Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 17A] [Entire Act] Union of India - Subsection Section 17A(b) in Income-Tax (Appellate Tribunal) Rules, 1963 (b)In the case of female, black coat over white or any other sober coloured saree.